Charitable Purposes Income Deductions Act 1920 (WA)

1920.] Charitable Purposes Income Deductions. [No. 47.

CHARITABLE PURPOSES

INCOME DEDUCTIONS.

11 0 GEO. V., No. XLVII.

No. 47 of 1920.

AN ACT to allow a deduction for the purpose of assessing Income Tax of payments made for certain Charitable and Public Purposes.

[Assented to 11th January, 1921.]

BE it enacted by the King's Most Excellent Majesty, byCouncil and Legislative Assembly of Western Australia, inand with the advice and consent of the Legislative

this present Parliament assembled, and by the authority of

the same, as follows:—

1.    This Act may be cited as the Charitable Purposes In- Short title.

come Deductions Act, 1920.

2.    Every taxpayer shall be allowed to deduct for the pur- Deduction in

pose of assessing his taxable income any payment made ro

gifts, et

gits=c.

by him to the board or trustees of any charitable institution,

incorporated or otherwise, or of a public park or reserve, or

of a university or public school, or of a library, art gallery,

museum, or other institution for public education, recreation,

or enjoyment subsidised by the Government: Provided that

such payment is applied solely to such charitable or other

public purpose.

3.	This Act shall continue in force until the 31st day of	Duration of
Act.

December, 1921, and no longer.